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PS... Relating to Mr Schueler's demise/problems, since this is a classic example of what not to do. Mr Schueler elected to live in Panama for reasons well-known to him. He remains a US citizen with an obligation to comply with certain US laws irrespective of where he lives.
By moving to Pamana, this, in reality mean't he moved to a location which has a MAT (Mutual Assistance Treaty) with, specifically the US, and this enables an information flow direct to US authorities.
Very unwise move, but that is a common situation when the background personal circumstance have not been thought thru and not "clean", but with an ulterior motive. It is far easier to stay "legal" and avoid hassle.
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